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Settings Kontribusi Online Learning Dalam Membantu Mahasiswa Memahami Akuntansi 安排在线学习帮助学生理解会计的贡献
Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.13
Luciana Haryono, Arief Fadhilah, Daniel
Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McLean model (2003) using Structural Equation Modeling (SEM) processed by STATA version 14. Respondents are the first year students of management undergraduate program, who took the introduction course of accounting. The course was facilitated by WileyPLUS, and online learning resources, as a supplementary materials of introductory accounting textbook, published by John Wiley and Sons. These research found positive relationships between information quality, system quality, service quality and user satisfaction and between user satisfaction and benefits. This paper provides empirical evidence to support that online learning effectively help students to study accounting better. Online learning providers need to improve the quality of the system and provide up to date information. Lecturers should be improve their contribution to assist students in using online learning.
网络学习正在成为学生学习会计的另一种学习方式。本研究旨在探讨在线学习在会计学习过程中的有效性。本研究采用DeLone和McLean模型(2003),采用STATA version 14处理的结构方程模型(SEM)。被调查者是管理专业本科一年级的学生,他们选修了会计导论课程。本课程由WileyPLUS提供便利,在线学习资源作为John Wiley and Sons出版的会计入门教材的补充材料。这些研究发现,信息质量、系统质量、服务质量与用户满意度呈正相关,用户满意度与收益呈正相关。本文提供了实证证据来支持在线学习有效地帮助学生更好地学习会计。在线学习提供者需要提高系统的质量,并提供最新的信息。讲师应该提高他们的贡献,以帮助学生使用在线学习。
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引用次数: 0
Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45 测试现金流信息的内容和股票回报率会计收益:LQ45公司的研究
Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.12
Samsul Hadi, Syahril Djaddang, Suyanto
This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conducted on 15 companies listed in the LQ45 index in the Indonesia Stock Exchange (BEI). Observations were made for 4 years from 2011 to 2014. Data were analyzed using data panel analysis. The results show that operating cash flow and financing cash flow significantly influence stock returns. This means any increase in operating cash flow and in expenditures for financing activities followed by an increase in stock returns. Accounting earnings and cash flows have no significant effect on stock returns, since the accounting information and investment cash flows of the sample companies do not contain relevant information and market anomalies occur due to investor failure to understand accrual information, cash flow, market risk and conservatism.
本研究旨在分析印尼资本市场上经营活动现金流、投资活动现金流、融资活动现金流和会计收益的变化对股票收益的影响。研究对象是印度尼西亚证券交易所(BEI) LQ45指数中的15家上市公司。从2011年到2014年进行了4年的观测。采用数据面板分析法对数据进行分析。结果表明,经营性现金流和融资性现金流对股票收益有显著影响。这意味着经营性现金流和融资活动支出的增加,随后是股票回报的增加。会计盈余和现金流量对股票收益的影响不显著,原因是样本公司的会计信息和投资现金流量不包含相关信息,投资者不了解应计信息、现金流量、市场风险和稳健性导致市场异常。
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引用次数: 1
Analisis Perbandingan Kinerja Keuangan Bank Umum BUMN Dan Bank Umum Swasta Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011 - 2015 分析比较国有企业公共银行和私营企业在2011年至2015年上市的金融业绩
Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.7
Hotman Fredy, Yetty Murni, Muhidin
The purpose of this research is to determine whether there are significant differences in the CAR, NPL, ROA, ROE, NIM, BOPO, and LDR between government bank compared to private banks in Indonesia Stock Exchange (IDX) the periode of 2011-2015. Method of sample selection was done by purposive sampling, the samples obtained from government banks such as BNI, BRI, BTN, and Mandiri bank, while from private banks such as BCA, CIMB Niaga, Danamon, and Permata bank. Data analysis methods is hypothesis testing using two different test mean (paired sample t-test) and wilcoxon signed rank test. The results showed that the financial performance of the ratio for CAR, NPL, ROA, NIM, BOPO, and LDR there is no significant difference between the government banks and private bank. While the financial performance of the ROE ratio there are significant differences between the government banks and private banks
本研究的目的是确定2011-2015年期间印尼证券交易所(IDX)政府银行与私人银行在CAR、NPL、ROA、ROE、NIM、BOPO和LDR之间是否存在显著差异。样本选择采用目的抽样的方法,样本来自BNI、BRI、BTN和Mandiri银行等政府银行,样本来自BCA、CIMB Niaga、Danamon和Permata银行等私人银行。数据分析方法是假设检验,使用两个不同的检验均值(配对样本t检验)和wilcoxon符号秩检验。结果表明,政府银行和民营银行的财务绩效比率在CAR、NPL、ROA、NIM、BOPO和LDR方面没有显著差异。而财务绩效的净资产收益率在国有银行和民营银行之间存在显著差异
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引用次数: 1
Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah 对伊斯兰教法银行实施和监督伊斯兰教法合规的有效性和审查进行分析
Pub Date : 2019-05-08 DOI: 10.35592/JRB.V1I1.8
Evony Silvino Violita, Gustining Handarbeni
This study aims to analyze the implementation procedures and supervision of Sharia compliance conducted by the Sharia Supervisory Board (DPS) as well as its relationship with the internal role of the bank and the review of sharia audit over the implementation process. The method used in this research is the interview with the PT Bank Syariah Z. From the results of this study found that DPS has an important role in monitoring the implementation and supervision of Shariah compliance conducted with the control of preventive (ex-ante) and curative (ex-post ). There is a risk in the implementation of DPS working procedures where the work of DPS is assisted by the Sharia Compliance Officer who also has a position as an internal bank employee that can reduce the independence of the sharia audit process by DPS. The results of this study have implications on the need for regulators to review and build a system of supervision of sharia where the process of supervision can be more effective by not causing a significant increase in cost so as not to reduce the competitiveness of sharia banking in Indonesia.
本研究旨在分析伊斯兰教法监事会(DPS)对伊斯兰教法合规的执行程序和监督,以及其与银行内部角色的关系,以及对执行过程的伊斯兰教法审计的审查。本研究使用的方法是对PT Bank Syariah z的访谈。从本研究的结果中发现,DPS在通过控制预防性(事前)和治疗性(事后)来监督执行和监督伊斯兰教法合规方面具有重要作用。DPS工作程序的实施存在风险,因为DPS的工作是由伊斯兰教法合规官协助的,而伊斯兰教法合规官同时也是银行内部员工,这可能会降低DPS的伊斯兰教法审计过程的独立性。本研究的结果表明,监管机构需要审查和建立一个伊斯兰教监管体系,在这个体系中,监管过程可以通过不造成成本显著增加而更有效,从而不降低印尼伊斯兰教银行的竞争力。
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引用次数: 4
Membangun Keinovasian UMKM Melalui Peningkatan Peran Orientasi Pasar, Kompetensi SDM Dan Organisasi Pembelajaran 通过增加市场导向、人力资源能力和学习组织来建立UMKM的Keinovasian
Pub Date : 2019-05-07 DOI: 10.35592/JRB.V1I1.3
Dewi Kurniawati, Sri Widyastuti, Laili Savitri Noor
The purpose of this study is to find empirical evidence about the effect of market orientation variables, human resource competencies, and learning organizations of SMES business in Depok City on SMES innovation. This research was conducted on 100 respondents from SMES business in Depok. This research uses quantitative approach and data processing using SPSS. The results of this study indicate a significant influence of market orientation, human resource competence, and learning organizations on the innovation of SMES. These three variables simultaneously affect the innovation of SMES in Depok City. The competence of Human Resources and Learning Organization are more influencing SMES business to innovate their products compared to market orientation variable.
本研究旨在探讨市场导向变量、人力资源胜任力、学习型组织对德浦城中小企业创新的影响。这项研究是在100名受访者中进行的,他们来自德浦的中小企业。本研究采用定量方法,使用SPSS进行数据处理。研究结果表明,市场导向、人力资源能力和学习型组织对中小企业创新有显著影响。这三个变量同时影响着德泊市中小企业的创新。与市场导向变量相比,人力资源能力和学习型组织对中小企业产品创新的影响更大。
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引用次数: 0
Sebuah Sintesisi Pada Literatur: Strategi Intervensi Pemasaran Hijau Menuju Pembangunan Berkelanjutan (A Synthesis of Literature: A Green Marketing Intervention Strategy towards Sustainable Development)
Pub Date : 2019-04-04 DOI: 10.35592/JRB.V2I2.401
Sri Widyastuti
This paper describes the literature on green marketing intervention strategies in the framework of sustainable development with an emphasis on green marketing intervention strategies on the environmental problems facing the world today. The Sustainable Development Goals (SDGs) at the historic United Nations (UN) Summit has been officially enacted. For the next fifteen years, with this new universal target valid for all, the country will mobilize efforts to end all forms of poverty, fight inequality and overcome climate change. This study explains that both individuals and organizations can benefit from environmentally friendly marketing strategies. Public concerns over environmental damage in recent years have made marketers recognize the needs and marketing value of environmentally friendly. Attention to these conditions has changed the paradigm of the views of companies, marketers, and consumers to contribute to change towards goodness for nature itself. In today’s competitive business environment, profit-oriented and socially responsible companies have begun to adopt the concept of green marketing and address environmental issues as a source of competitive advantage. The disadvantages and future of green marketing interventions are also important reviews for future researchers. Thus at the same time can protect the environment to achieve sustainable development.
本文介绍了可持续发展框架下绿色营销干预策略的文献,重点介绍了当今世界面临的环境问题的绿色营销干预策略。在历史性的联合国首脑会议上,可持续发展目标(SDGs)已正式颁布。在接下来的15年里,随着这一适用于所有人的新的普遍目标的实现,该国将动员各方努力消除一切形式的贫困、消除不平等和克服气候变化。本研究解释了个人和组织都可以从环境友好型营销策略中获益。近年来,公众对环境破坏的关注使营销人员认识到环境友好的需求和营销价值。对这些情况的关注已经改变了公司、营销人员和消费者的观点范式,从而有助于改变对自然本身的好处。在当今竞争激烈的商业环境中,以利润为导向和对社会负责的公司已经开始采用绿色营销的概念,并将环境问题作为竞争优势的来源。绿色营销干预的缺点和未来也是未来研究的重要回顾。从而在保护环境的同时实现可持续发展。
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引用次数: 1
Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate) 企业价值的破产率和企业的特征(模型:Springate方法)
Pub Date : 2018-10-26 DOI: 10.35592/JRB.V2I1.257
Tri Astuti
This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.
本研究以印尼证券交易所上市电信公司为研究对象,探讨Z-Score、公司规模、杠杆率、销售增长对公司PBV代理价值的影响。本研究中使用的数据来自2010-2016年电信行业出版物财务报告。使用的数据分析模型为最小二乘方程多元线性回归。本研究结果表明,Z 'Score对PBV无显著影响,可变规模对PBV有显著正向影响,杠杆对PBV有显著正向影响,成长性对PBV无显著影响。变量Z- score (Z)、Size Firm (Size)、Leverage Ratio (Leverage)、Sales Growth (Growth)同时影响因变量Corporate Value (PBV)。本研究中四个变量对PBV的模型的确定或变异检验占90.2%,其余9.8%受到公司模型中未包含的其他变量的影响。
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引用次数: 1
Pengaruh Seleksi, Pelatihan Terhadap Kompetensi Serta Dampaknya Pada Kinerja Karyawan 选拔对能力的影响、培训对员工表现的影响
Pub Date : 2018-06-09 DOI: 10.35592/JRB.V1I2.237
Dessi Setiyawan
Background of this writing is whether there is influence of human resource competence in PT Sunthi Sepuri who have implemented ISO 9001: 2008 with the quality of employee performance. The organization's environment faces dramatic and spectacular changes. Environmental change is a challenge for businesses to reorganize business, structure, and direction of work. Increased growth is identical to the complexity of the work. Company in anticipating change, implementing strategy of orientation of MSDM and competence, training. For employees themselves require skill / skill adaptation / adaptation. The fact that happened to the company PT Sunthi Sepuri is competence and training is not as expected of the employees. Who has applied ISO 9001: 2008 In this research is to know the extent of competence and training applied by the company and how the effect on employee performance. So the purpose of this research is the influence after PT Sunthi Sepuri implement ISO 9001: 2008 on employee performance.
本文写作的背景是Sunthi Sepuri PT实施了ISO 9001: 2008的员工绩效质量是否影响人力资源能力。组织的环境面临着戏剧性和壮观的变化。环境变化是企业重组业务、结构和工作方向的挑战。增长与工作的复杂性是一致的。公司在预测变化、实施MSDM导向战略和能力培训方面。对于员工本身需要技能/技能适应/适应。发生在PT Sunthi Sepuri公司的事实是员工的能力和培训没有达到预期。谁应用了ISO 9001: 2008在本研究中是为了了解能力的程度和培训应用的公司和如何对员工绩效的影响。所以本研究的目的是PT Sunthi Sepuri实施ISO 9001: 2008后对员工绩效的影响。
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引用次数: 0
Dampak Krisis Sub-Prime Mortgage Terhadap Ekonomi Makro Dan Pasar Modal di Indonesia 次级抵押贷款危机对宏观经济和资本市场的影响
Pub Date : 2017-12-05 DOI: 10.35592/JRB.V1I1.4
H. Umar
The research aimed to find the relationship among customer price index, exchange rate, the world price of oil and mining sector index as a result of the subprime mortgage crisis, and to determine the impact of the sub-prime mortgage crisis on the relationship among macro economic variables. The data used in the period January 2000 to April 2013. The analytical tool used are the Vector Autoregression (VAR), impulse response function (IRF) and variance decomposition (VD). This study found that 1) there is a relationship among customer price index, exchange rate, the world price of oil and mining sector index, but no cointergation among them, 2) there is an impact of sub-prime mortgage crisis on relationship among macro economic variables examined.
本研究旨在寻找次贷危机导致的客户价格指数、汇率、世界石油价格和矿业指数之间的关系,并确定次贷危机对宏观经济变量之间关系的影响。使用的数据为2000年1月至2013年4月。使用的分析工具是向量自回归(VAR)、脉冲响应函数(IRF)和方差分解(VD)。研究发现:1)客户价格指数与汇率、世界石油价格和矿业指数之间存在一定的关系,但它们之间不存在协整关系;2)次贷危机对宏观经济变量之间的关系存在影响。
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引用次数: 0
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JRB-Jurnal Riset Bisnis
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